Dear Editor,
I read with interest, reports in several daily newspapers that the Georgetown Mayor and City Council has recommenced its property evaluation exercise of the Georgetown municipality. It was always my understanding that the preparation of valuation lists for any area of Guyana was by virtue of Article 4 of Chapter 28:04 – the Valuation for Rating Purposes Act under the direct purview of the Chief Valuation Officer. Nor am I aware that the Georgetown City Council ever previously undertook such an exercise.
The reports states that the mayor and city council are empowered under the Municipality and District Council Act 28:01 Article 202 (Power to levy a general rate) to carry out this exercise, however my understanding of this article is that it only empowers the council to levy a general rate (which is a rate against the value of the property as would be sufficient to meet the council’s expenditures). Further Article 204 of the same act goes on to define that these rates (referred to in Article 202) shall be a percentage on the value of property in the valuation list. This valuation list as previously mentioned has to be prepared by the Chief Valuation Officer and his officers.
The last valuation list for Georgetown was prepared in 1996, thus an updated list is long overdue in light of all the construction activities that have gone on since this period, further the consultant retained by the Council is amongst the most qualified to undertake this exercise, however if this exercise is not conducted in accordance with our current laws, it can be challenged in a court of law by any ratepayer against whom these new rates shall be levied.
Under the Urban Development Programme, revaluation exercises of all six municipalities were conducted and are in various stages of completion, however this programme ended in June 2007 and these lists now sit on the Minister of Local Government’s desk gathering dust. It may be a more prudent approach for the Council to request that the Minister directs the Valuation Division to complete the Georgetown valuation list (which is currently about 60% completed), after which they can levy an acceptable general rate to achieve their desired tax income.
Yours faithfully,
David Patterson
